https://www.taxtmi.com/highlights?id=60671 CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining the effluent treatment plant and the transportation of the sludge etc. can be minimized. No manufacturer would consciously manufacture waste. For these reasons, it cannot be said that the waste / sludge is an ‘exempted goods’ manufactured by the appellant. - The demand cannot sustain - AT en-us Sat, 27 Nov 2021 16:44:55 +0530 Sat, 27 Nov 2021 16:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60671 CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining the effluent treatment plant and the transportation of the sludge etc. can be minimized. No manufacturer would consciously manufacture waste. For these reasons, it cannot be said that the waste / sludge is an ‘exempted goods’ manufactured by the appellant. - The demand cannot sustain - AT Highlights Central Excise Sat, 27 Nov 2021 16:44:55 +0530 https://www.taxtmi.com/highlights?id=60671